Issues on New Clause no. 21 [Old Clause No. 17]
{"Image DocumentName": "Issues on New Clause no. 21 [Old Clause No. 17]", "Image ImageDescription": "Contd\u2026. Issues on New Clause no. 21 [Old Clause No. 17] The broad principles enunciated in the guidelines of the Council of ICAI may be kept in mind while verifying the amount of inadmissible expenditure. After verifying the amount of inadmissible expenditure, if the tax auditor: is in agreement with the assessee, he should report the amount with suitable disclosures of material assumptions, if any. is not in agreement with the assessee with regard to the amount of expenditure determined, he may give: A qualified opinion: An adverse opinion: The disclaimer of opinion:", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}